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<table class="esuite_dialog_table" cellpadding="2" cellspacing="1" width="100%">
<tr>
	<td width="30%"class="esuite_action_title">Class of Property</td>
	<td class="esuite_action_title">Items Included</td>
</tr>
<tr>
	<td class="esuite_dialog_a">3-year property</td>
	<td class="esuite_dialog_a">Tractor units, racehorses over two years old, and horses over 12 years old when placed in service</td>
</tr>
<tr>
	<td class="esuite_dialog_a">5-year property</td>
	<td class="esuite_dialog_a">Automobiles, taxis, buses, trucks, computers and peripheral equipment, office machinery (faxes, copiers, calculators etc.), and any property used in research and experimentation. Also includes breeding and dairy cattle.</td>
</tr>
<tr>
	<td class="esuite_dialog_a">7-year property</td>
	<td class="esuite_dialog_a"> Office furniture and fixtures, and any property that has not been designated as belonging to another class.</td>
</tr>
<tr>
	<td class="esuite_dialog_a">10-year property</td>
	<td class="esuite_dialog_a">Vessels, barges, tugs, similar water transportation equipment, single-purpose agricultural or horticultural structures, and trees or vines bearing fruit or nuts.</td>
</tr>
<tr>
	<td class="esuite_dialog_a">15-year property</td>
	<td class="esuite_dialog_a">Depreciable improvements to land such as shrubbery, fences, roads, and bridges.</td>
</tr>
<tr>
	<td class="esuite_dialog_a">20-year property</td>
	<td class="esuite_dialog_a">Farm buildings that are not agricultural or horticultural structures.</td>
</tr>
<tr>
	<td class="esuite_dialog_a">27.5-year property</td>
	<td class="esuite_dialog_a">Residential rental property.</td>
</tr>
<tr>
	<td class="esuite_dialog_a">39-year property</td>
	<td class="esuite_dialog_a">Nonresidential real estate, including home offices. (Note that the value of land may not be depreciated.)</td>
</tr>
</table>
